Results 91 to 100 of about 2,068 (262)
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
"MAGIC" FORMULA OF THE JOINT AUDITS IN RAISING REVENUE THROUGH WEEDING OUT CORRUPT PRACTICES (BASED ON ROMANIA AND MOLDOVA CASES) [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2015 Around one trillion Euros is lost to tax evasion and avoidance every year in the EU. In this context, governments have increasingly been tempted to turn to cross-border audits to secure needed resources and expertise to assist in ensuring international ...
Diana CRICLIVAIA
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source
Tax Audit, Tax Penalty, Religiosity and Tax Compliance
Journal of Asian Development StudiesThe purpose of this paper was to investigate the impact of tax audit and tax penalty on tax compliance and examine the moderating effect of religiosity on the associations between tax audit and tax penalty with tax compliance in Pakistan. In this study, 400 questionnaires were distributed by using convenience sampling to actual as well as potential ...
Sadia Gulzar +5 more
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
TAX AUDIT AND PREPARATION FOR THE TAX AUDIT: MAINTAINING THE FINANCIAL STABILITY OF THE ORGANIZATION
Journal of International Legal CommunicationAbstract. The study highlights the strategies and methods needed to effectively pass tax audits and ensure the sustainability of a company's finances in the face of constant changes in tax legislation. The paper examines the concept of tax audit and the importance of readiness for tax audit to ensure financial stability. Particular attention is paid to
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source